ey-global-tax-policy-outlook-for-2015

Thailand
• Continued sluggish economic growth maintains pressure on
tax base.
• New transfer pricing regulations in most other major
ASEAN nations are increasing the pressure on the Revenue
•
income disparities may include tax-based measures, such as
inheritance and property taxes, and could have an impact on
the alignment of tax incentives.
• The need for Thailand to move away from general
manufacturing to activities that add value remains, and
continuing the realignment of tax incentives to target them
at such activities, clusters and areas can be expected.
2.2 Fiscal consolidation vs. stimulus
• Headline CIT rate
• Interest deductibility
• Hybrid mismatches
• Treatment of losses
• Capital gains tax
•
•
• Controlled foreign companies
• Thin capitalization
• Transfer pricing changes
•
•
amortization
• Changes to tax enforcement approach
The outlook for global tax policy in 2015 | 179